This bill would provide an optional non-itemized short form for filing a business personal property tax return for those taxpayers whose total original acquisition cost of all taxable tangible business personal property assets is equal to or less than $10,000 each year. The Department of Revenue would be required to design the short form along with filing instructions to be used when filing the short form with the applicable local tax assessing official or agency.
This bill would require the Department of Revenue to develop and make available an online electronic filing system that would allow any taxpaying entity to electronically file any annual business personal property tax return that is required of the taxpaying entity by any local county assessing official. The bill would establish an advisory committee to oversee the development and implementation of the online filing system created under this act and would also provide that there shall be no charge to either a taxpayer or a local taxing jurisdiction to access or utilize the electronic filing system created under this act.
This bill would allow the Department of Revenue to promulgate rules to implement the provisions of this act.
Forwarded to Executive Department
Assigned Act No. 2014-415.
Clerk of the House Certification
Signature Requested
Enrolled
Concurred in Second House Amendment
Hill motion to Concur In and Adopt adopted Roll Call 1110
Concurrence Requested
Motion to Read a Third Time and Pass adopted Roll Call 1206
Third Reading Passed
Blackwell motion to Adopt adopted Roll Call 1205
Sanford motion to Carry Over to the Call of the Chair adopted Voice Vote
Sanford Amendment Offered
Sanford motion to Adopt adopted Roll Call 1192
Third Reading Carried Over to Call of the Chair
Marsh motion to Carry Over to the Call of the Chair adopted Voice Vote
Job Creation and Economic Development Amendment Offered
Third Reading Carried Over to Call of the Chair
Read for the second time and placed on the calendar 1 amendment
Read for the first time and referred to the Senate committee on Job Creation and Economic Development
Engrossed
Cosponsors intended to be added
Motion to Read a Third Time and Pass adopted Roll Call 34
Motion to Adopt adopted Roll Call 33
Wren Amendment Offered
Third Reading Passed
Read for the second time and placed on the calendar
Read for the first time and referred to the House of Representatives committee on Commerce and Small Business
Source: Alabama Legislature